- Tytuł:
- Innovative activity of small and medium-sized enterprises in Poland and selected EU countries
- Autorzy:
-
Grzeszczak, Małgorzata
Posadzińska, Iwona - Powiązania:
- https://bibliotekanauki.pl/articles/321901.pdf
- Data publikacji:
- 2019
- Wydawca:
- Politechnika Śląska. Wydawnictwo Politechniki Śląskiej
- Tematy:
-
SME sector
intangible assets
innovation
innovation management
sektor MŚP
aktywa niematerialne
innowacje
zarządzanie innowacjami - Opis:
- Investments in intangible assets have become an important factor in the growth and competitiveness of small and medium-sized enterprises. The aim of the article is to diagnose qualitative and quantitative aspects of investment of small and medium-sized enterprises in intangible assets in selected European Union countries. In order to achieve the research objective, a method of scientific description based on the analysis of the literature on the subject in the field of innovation and investment in intangible assets, was used. The authors have reviewed numerous reports prepared by the European Commission, the Polish Agency for Enterprise Development, OECD, Eurostat, ACCE, IFAC, and Edinburgh Group regarding the SME sector. The article presents a comparison of selected regulations regarding intangible assets contained in the Polish Accounting Act and the International Accounting Standard No. 38 "Intangible assets".
- Źródło:
-
Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska; 2019, 139; 153-167
1641-3466 - Pojawia się w:
- Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska
- Dostawca treści:
- Biblioteka Nauki
Artykuł